Resources

Best Practices/Model Policies

Disclaimer: Please note that the USOE model policies and procedures are general guidelines. These model policies are suggested best practices, and LEAs are not required to use or adopt these specific policies. LEAs are encouraged to modify these policies and procedures to adapt to the current environment of each specific LEA. Not every LEA has the same personnel positions as listed in the model policies and procedures, please modify the positions to conform to your LEA’s circumstances and size.

Audit Committee

GFOA Audit Committee Best Practices (December 13, 2012)

Cash Receipts

USBE’s Model Cash Receipts Policy & Procedures (June 17, 2013)
USBE's Model Cash Receipts Policy & Procedures (August 12, 2013)

Specific LEA's Policies and Forms

Policies

Jordan School District's Accounting Manual
Provo City School District's Cash Receipts Policy
Spectrum Academy's Financial Policy
Wasatch School District's Accounting Procedures

Forms

Cash Count Sheet (Example 1)
Cash Count Sheet (Example 2)

Expenditures

USBE’s Model Cash Disbursement Policy & Procedures (August 06, 2014)
Decision Chart for Purchasing Thresholds (August 06, 2014)

Specific LEA's Policies and Forms

Cash Disbursements - Purchasing

Policies

Canyons Schools District Purchasing Policy
Davis School District's Purchasing Policy
Jordan School District's Accounting Manual
Spectrum Academy's Financial Policy
Wasatch School District's Purchasing Policy
State Purchasing Policy Flowchart

Forms

Phone Quote (Example 1)
Phone Quote (Example 2)
Phone Quote (Example 3)
Phone Quote (Example 4)
Request for Written Quote
Sole Source Form (Example 1)
Sole Source Form (Example 2)
Expenditure Request Authorization

Credit/Debit Card

Policies

Alpine School District's Purchasing Card Policy
Provo City School District's Purchasing Card Policy
Provo City School District's Debit Cardholder Agreement

Forms

Purchasing Card Forms (Example 1)
Purchasing Card Forms (Example 2)

Fundraisers

USBE's Model Fundraising Policy (July 19, 2013)
USBE's Model Fundraising Policy (August 12, 2013)
Is it School Sponsored? (June 05, 2013)

Specific LEA's Policies and Forms

Policies

Alpine School District's Booster Club Handbook
Alpine School District's Guidelines for Camps and Clinics
Provo City School District's Donation and Fundraising Policy
Provo City School District's Fundraising and Booster Club Handbook
Wasatch School District's Cash Handling for Booster Club
Wasatch School District's Fundraising Policy

Donations, Gifts and Sponsorships

USBE's Model Donations, Gifts & Sponsorship Policy (August 06, 2014)
USBE's Model Donations, Gifts & Sponsorship Policy (August 06, 2014) 
Donations, Gifts & Sponsorships Form (July 19, 2013)

Specific LEA's Policies and Forms

Policies

Granite School District's Donations Policy
Provo City School District's Donation and Fundraising Policy

Forms

Donation, Contribution, Sponsorship, Volunteer Intake Form
Donation and Contribution Form
Salt Lake School District's "Is it a donation?"

LEA Accounting Manual

Post R277-113

Alpine School District School Transparency Manual
Jordan School District's Accounting Manual

Payroll

Specific Policies and Forms

District Information

OMB Circular A-87 – Cost Principles for State, Local and Indian Tribal Governments
USBE’s Memo on Payroll Certification

Forms

USBE’s Payroll Certification for Solely Working on a Single Federal Program for District/District Charters

USBE’s PARs-Employees Paid from Multi Federal Awards

Charter Information

OMB Circular A-122 – Cost Principles for Non-Profit Organizations
USBE’s Memo on Payroll Certification

Forms

USBE’s Payroll Certification for Solely Working on a Single Federal Program for Most Charters

USBE’s PARs-Employees Paid from Multi Federal Awards